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NY N003122




December 12, 2006

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.10.2055

Mr. Patrick Pascarella
Viking Sea/Air Freight, Inc.
486 Sunrise Highway
Rockville Centre, NY 11570

RE: The tariff classification of double-sided adhesive tape from Japan.

Dear Mr. Pascarella:

In your undated letter, received in this office on November 13, 2006, on behalf of Toyo Color America, LLC, you requested a tariff classification ruling.

A sample was provided with your letter. The Lew 410 tape consists of a layer of polyethylene terephthalate (PET) film bonded to a layer of polyamide film by means of an acrylic adhesive. There is also a layer of acrylic adhesive on each surface of the tape protected by a release liner on one of the surfaces. The tape, which measures 7 millimeters in width and 200 meters in length, is imported in rolls. You state that the tape will be used on the edge of a solar panel to act as a dielectric to prevent shortage or loss of electricity while the solar panel collects light and changes it into electricity.

The sample is being returned as you requested.

The applicable subheading for the double-sided adhesive tape will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other, other. The rate of duty will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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